欢迎扫描下方二维码关注： 点击上方"蓝字"，轻松关注我们 跨境电子商务出口退(免)税、 免税业务办理问答 (第四期) 、什么是跨境电子商务综合试验区 "无票免税"政策? 为进一步促进跨境电子商务健康快速发展,培育 贸易新业态新模式,2018年9月,国家出台了跨 境电子商务综合试验区 (以下简称综试区) 内的 电子商务出口企业"无票免税"政策,即综试区跨 境电子商务出口企业零售出口未取得有效进货 凭证的货物,同时符合相关条件的,试行增值税、 消费税免税政策。 二、综试区跨境电子商务出口企业 申报办理"无票免税", 应具备哪些条件? (一) 跨境电子商务出口企业在综试区注册,并在 注册地跨境电子商务线上综合服务平台登记: 10:10: 出口日期 货物名称 计量单位 数量 車般 金额 (二)出口货物通过综试区所 在地海关办理电子商务出口 申报手续。 (三) 出口货物不属于财政部和 税务总局根据国务院决定明确 ch I.I.I 0 取消出口退 (免)税的货物。 0 税事小编 专业服务纳税人 凹杀归余同大丁仪员△哈咫1J页巴丁示掂开 具汇总等有关事项的公告》（交通运输部公 告2020年第24号）规定："二、通行费电子 ...

Core Viewpoint - The article discusses the calculation methods for export tax refunds and exemptions, focusing on the criteria and conditions for cross-border e-commerce enterprises to apply for these tax benefits. Group 1: Tax Refund Calculation - The current tax refund amount is calculated based on the current exempt purchase price of raw materials multiplied by the export goods tax refund rate [2] - The tax basis for VAT refunds on exported goods is the actual Free on Board (FOB) price [3] - For goods processed and exported, the tax basis is determined by the FOB price minus the amount of customs bonded imported materials included in the exported goods [4] Group 2: Conditions for Cross-Border E-Commerce Enterprises - Cross-border e-commerce export enterprises must meet four conditions to apply for VAT and consumption tax refunds: they must be general VAT taxpayers, have registered for export tax refunds, have customs export declarations, and ensure that the export goods are received within the refund application period [15][17] - The tax basis for VAT refunds on exported goods is the amount specified on the VAT special invoice or the customs import VAT payment certificate [7][8] Group 3: Specific Cases and Examples - For foreign trade enterprises exporting goods (excluding commissioned processing and repair goods), the tax basis for VAT refunds is the amount indicated on the VAT special invoice for purchased export goods [7] - In cases of commissioned processing and repair goods, the tax basis is the processing and repair fees indicated on the VAT special invoice [8]